HS 190540 Rusks, toasted bread and similar toasted products

Quick Answer: Rusks, toasted bread, and similar toasted products imported under HS 190540 enter the UK at 8.00%, the EU at 9.70% plus an additional levy (EA), and the US at 30% under the Most Favored Nation (MFN) rate. This classification covers items that have undergone a process of toasting, resulting in a crisp texture, distinct from standard bread. Importers should be aware of potential additional levies in the EU, which can significantly impact landed costs. Exporters should verify specific national tariff treatments, as rates can vary. CustomTariffs aggregates this data to assist trade professionals in navigating these complexities.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
1905400000 — — —
1905401000 8.00 % — —
1905409000 8.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
1905401000 9.70 % + EA — —
1905409000 9.70 % + EA — —
1905400000 9.70 % + EA — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
1905400000 Free — ["kg"]

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

How Has Trade Volume Developed?

How to Classify This HS Code?

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What products does HS 190540 cover?

This subheading covers rusks, toasted bread, and similar toasted products, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. These are typically bread products that have been subjected to an additional toasting or drying process to achieve a crisp texture and extended shelf life. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes items like zwieback, biscotti (when primarily toasted bread), and other baked goods specifically prepared through toasting. The key characteristic is the deliberate toasting process beyond initial baking.

What falls outside HS 190540?

The following products are excluded from HS 190540: biscuits, cookies, cakes, waffles, and wafers, which are generally distinct in their formulation, texture, or manufacturing process. While some may be crisp, they are not primarily defined by an additional toasting of pre-baked bread. For instance, sweet biscuits with a high sugar and fat content, or wafers with a distinct airy structure, would fall under other headings within Chapter 19. The emphasis for 190540 is on the toasting of bread-like products.

What are common classification mistakes for HS 190540?

A common error is misclassifying sweet, hard biscuits or cookies that resemble rusks but are manufactured with a higher proportion of sugar and fat, and are not necessarily derived from a toasted bread base. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If a product's composition or manufacturing process aligns more closely with headings for biscuits or cakes, it should not be classified under 190540, even if it has a toasted appearance.

How should importers classify products under HS 190540?

The correct procedure for classifying products under HS 190540 involves a thorough examination of the product's composition, manufacturing process, and intended use. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. Key considerations include whether the product is essentially a toasted bread product or a biscuit/cake. Reviewing the WCO Explanatory Notes for Heading 1905 is also crucial for understanding the nuances of the classification.

How is the duty calculated for products under HS 190540?

A shipment of 100 kilograms of Italian Zwieback, declared at a customs value of $500 USD, would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($500 USD × 0.15 = $75.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 190540. For specific products, weight-based duties might also apply, requiring careful review of the HTS.

Which trade agreements reduce duties for HS 190540?

Several free trade agreements may reduce the applicable duty rate for HS 190540. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) often provides for duty-free entry. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country.

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Which HS Codes Are Related?

HS 190532 HS 190531 HS 190410 HS 190520 HS 190120 HS 190510

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 190540 (Rusks, toasted bread and similar toasted products)?

Import duty rates for HS code 190540 vary significantly by country. For example, the United States applies a Most Favored Nation (MFN) duty rate of 8.00% ad valorem. The European Union, under the TARIC system, often has rates around 9.70% ad valorem plus an Extra-tariff Levy (EA), though specific rates can depend on the origin. The United Kingdom's Trade Tariff also shows rates in this range. It is crucial to consult the specific tariff schedule of the importing country for the exact duty applicable to your shipment, as preferential rates under Free Trade Agreements (FTAs) may offer lower or zero duties. Always verify the most current rates from official sources like the USITC, EU TARIC, or UK Trade Tariff.

What specific criteria distinguish products classified under HS 190540 from other baked goods?

HS code 190540 covers 'Rusks, toasted bread and similar toasted products.' The key classification criterion is the process of toasting or double-baking, which results in a dry, crisp product that is typically shelf-stable. This distinguishes them from regular bread (HS 1905.90) or biscuits and cookies (HS 1905.31). Products must undergo a specific toasting or drying process after initial baking to achieve the characteristic texture and moisture content of rusks or toasted bread. Products that are merely sliced and then lightly heated without significant drying or crisping may not qualify.

How is the import duty for HS 190540 calculated, and can you provide an example?

The calculation of import duty for HS code 190540 typically depends on whether the duty is ad valorem (based on value) or specific (based on weight or quantity), or a combination. For an ad valorem duty, the calculation is straightforward: Duty = CIF Value × Duty Rate. For example, if a shipment of rusks has a Cost, Insurance, and Freight (CIF) value of $10,000 and the applicable duty rate is 8.00%, the import duty would be $10,000 × 0.08 = $800. If there are additional components like an Extra-tariff Levy (EA) based on weight, that would be calculated separately and added to the ad valorem duty.

What documentation is typically required for importing goods classified under HS 190540?

For importing goods under HS code 190540, standard import documentation is required, which generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country's regulations and the origin of the goods, additional documents may be necessary. This could include a certificate of origin to claim preferential duty rates under trade agreements, phytosanitary certificates if required for food products, and potentially a declaration of conformity to food safety standards. Importers and customs brokers should verify specific requirements with the customs authority of the destination country.

Which common trade agreements might offer reduced or zero duty rates for HS 190540?

Several trade agreements can impact duty rates for HS code 190540. For instance, goods originating from countries that are part of the European Union's Economic Partnership Agreements (EPAs) or Association Agreements may benefit from reduced or zero duties when imported into the EU. Similarly, products from Canada or Mexico imported into the United States under the United States-Mexico-Canada Agreement (USMCA) might qualify for preferential treatment. The UK also has numerous FTAs post-Brexit. To determine eligibility for preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin, such as a certificate of origin.